Kristin Hoogerwerf, senior manager at the Rehmann auditing firm presented the results of the 2015 audit the Barry County Commission Tuesday.
On page two of the 200-page audit report, part of one paragrph said:
“In our opinion, based on our audit and the reports of other auditors, the financial statements referred to above present fairly in all material respects, the respective financial positions of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the County of Barry, Michigan as of December, 31, 2015...ended in accordance with accounting principles generally accepted in the United States of America.”
Hoogerwerf said it more simply: “You had a clean audit, the highest we can give you.” She answered questions and updated the board on changes that will affect the financial reporting for the next audit.
As part of the audit process, municipalities must list in a single audit report of all funds or equipment it gets from the federal government every year, either directly or pass through the state, to go with the full county audit.
In 2014, the federal awards were $1,551,298. When the audit compliance report showed a weakness in the internal controls of the reporting, county administration made changes that included training for department heads and elected officials, submitting grant information quarterly, hiring Walker, Fluke & Sheldon to provide quarterly reports and quarterly review by department heads.
The U.S. Department of Justice Office of Audit and Management asked the county to adopt a formal policy documenting the improvements, which the commission did Tuesday. //
In other business, the commission approved:
* appointing Ruth Perino to a three year term on the Barry County Mental Health board.
* the sale of two 2008 Kawasaki personal watercraft and trailer in sealed bids, with the proceeds to go into the vehicle fund for two boat motors.
*a budget amendment for the Swift & Sure Sanctions program, and the Sobriety and Adult Drug courts. Court Administer Ines Straube said the amendment aligns the expenses and revenues with state grants.
* the award of $10, 230 to Thompson Interiors for 12 restroom countertops in the Courts & Law Building with funds from the building rehab fund. Buildings and Grounds
Supervisor Tim Neeb said $20,000 is in the budget for the project and they intend to replace water lines and outdated faucet handles with battery operated on for an additional $3,500, for the total cost of $13,730. Grand Valley Wood Products submitted a lower bid, did not meet specifications.
*the revised Barry County IT policy. In the agenda request, IT Director David Shinavier said the policy was last revised in January, 2015 and there have been significant changes and many minor updates. The policy covers the security of the entire county computer system, the rights and responsibilities of users and methods to implement the policy.
* an agreement for PCI to provide construction code enforcement for building, electric, mechanical and plumbing for five years.
* the renewal of liability, vehicle physical damage, and property and crime insurance coverage by the Michigan Municipal Risk Management Authority for one year for $372,760.